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PeerBasis
Compensation Comparability Determination

Median Foundation

Executive Director / CEO

EIN 825421772
CA · NTEE U41
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Benjamin Hoffman, Executive Director / CEO ($31,950) against every comparable organization that fit the selection criteria — 96 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 31st percentile of comparable organizationswithin the typical range

Benchmarked executive: Benjamin Hoffman — reported title “Director, Secretary”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

96 organizations qualified on sector, size, and geography 96 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,819 total compensation of comparable organizations → $330,019 $31,950
$11,30710th
$26,30625th
$53,273Median
$99,67375th
$130,12890th
$31,950This org · 31st
p10$11,307
p25$26,306
p50$53,273
p75$99,673
p90$130,128
$31,950

Comparable organizations

Each figure is Form 990 Part VII columns D + F (reportable pay plus other compensation and benefits; column F may include amounts from related organizations), normalized to CA cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateRevenueMatched titleComp
(reported)
Comp
(adjusted)
FY
Tek Collaborative Inc MA$221,205 President $95,250 $99,123 2023
Metaverse Standards Forum Inc OR$220,420 Executive Director $54,360 $58,462 2023
Rocky Mtn Mathematics Consortium I AZ$222,354 President $105,194 $113,798 2024
The Lawn Institute Foundation IL$223,122 Executive Director $10,775 $12,268 2023
At The Epicenter CO$223,582 Diretor $4,500 $4,997 2023
Washington State Academy Of Sciences WA$218,480 Executive Director $9,962 $10,032 2024
American Technical Education Association MN$224,689 Executive Dir. $98,108 $109,045 2024
Octo WA$215,773 Director And President $110,000 $110,779 2024
Sarah Mack Scicomm Inc PA$227,239 Executive Director $118,065 $132,438 2024
Talkstem TX$213,328 Ceo $53,505 $60,204 2024
Native Skywatchers Incorporated MN$212,233 Director $101,409 $116,043 2023
Klamath Outdoor Science School OR$230,487 Assistant Executive Director $56,293 $60,541 2023
Council Of Professional Associations On DC$211,529 Executive Director $190,928 $188,463 2024
Riseup Labs WA$231,709 Treasurer $13,202 $13,688 2023
Biosphere Foundation CA$208,578 President $20,000 $19,426 2024
Fresh Pond Research Institute Inc MA$234,990 President $57,000 $57,616 2024
Texas Marine Mammal Stranding Network TX$207,480 Executive Director $88,500 $99,580 2024
Advanced Heliophysics CA$235,524 President Ceo $122,018 $122,018 2023
International Microwave Power Institute VA$206,535 Executive Director $47,754 $53,397 2023
Mississippi Engineering Society MS$237,479 Executive Director $48,126 $60,292 2024
The Plastic Ocean Project Inc NC$237,608 Executive Director $7,666 $8,910 2024
Northern Research Technical Assistance Center CO$237,609 President $15,019 $16,678 2023
Institute For Broadening Participation ME$203,434 Executive Director $69,739 $80,871 2023
University Consortium For Geographic Info Science VA$202,880 Executive Director $44,363 $48,182 2024
P3 Exhibits Corporation CA$201,421 Director $25,501 $24,769 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CA cost of living and 2023 dollars. Click any organization to verify the figure on ProPublica.

Methodology

Comparable organizations were drawn from electronically filed IRS Form 990 returns and matched on sector (NTEE code), budget (a size-adaptive revenue band that tightens as the organization grows), and geography (same-state first, broadening only when too few peers qualify); every organization within the band forms the peer set. To compare fairly across regions and years, peer compensation is normalized to CA cost of living (BEA Regional Price Parities, 2023) and to the subject's filing year (CPI-U). The figure benchmarked is Form 990 Part VII, Section A, columns D + F — reportable pay plus other compensation, benefits, and deferred amounts (column F may include amounts from related organizations) — with the chief executive matched by role. Related-organization amounts (column E) and institutional trustees are excluded. Full methodology: peerbasis.org/methodology.

Sample, role match & sensitivity

Sensitivity — the subject's percentile under alternative compensation definitions:

BasisSubject percentile
Total compensation (D + F), cost-of-living + inflation adjusted — the PeerBasis default31st
Total compensation (D + F), as reported (no adjustments)32nd
Reportable pay only (column D), adjusted38th
All sources (D + E + F), adjusted26th

If the percentile moves materially across these definitions, the result is sensitive to methodology choices, and the board should weigh which basis best fits its facts.

Rebuttable presumption of reasonableness · 26 CFR 53.4958-6

Compensation paid by a tax-exempt organization is presumed reasonable — shifting the burden to the IRS — when three requirements are met. This report supplies the comparability data for the second. The board should record the following in its minutes concurrently with its decision:

Draft board minutes — executive compensation

  1. The compensation of the Executive Director / CEO (Benjamin Hoffman) was approved in advance by [the Board / Compensation Committee], composed of members with no conflict of interest with respect to the arrangement.
  2. Prior to its determination, the authorized body obtained and relied upon appropriate comparability data, namely the PeerBasis Compensation Comparability Determination dated June 9, 2026, comparing compensation against 96 similarly situated organizations (Same NTEE major group (U), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $31,950 is reasonable (approximately the 31st percentile of comparable organizations) and documented the basis for this determination concurrently, on [date], by a vote of [__ for / __ against].

Sources: IRS Form 990 e-file data (apps.irs.gov); IRS Business Master File (NTEE classification). Every figure traces to an original public filing — click any organization above to verify it on ProPublica. PeerBasis is a service of Prismind Analytics; its methodology is published, was commissioned for independent adversarial review, and discloses its own limitations. This report is comparability data to support a board's good-faith determination under IRC 4958; it is not legal or tax advice. Generated by PeerBasis on June 9, 2026.